财务术语的中英对照（ 82）

apaymentorseriouspaymenabsoluteandunconditionalpaymentacknowledgementrequiremacquisitionofassets资产的取得ActonProductLiability（德adjustmentofyield对收益的调整adversetaxconsequencAfricanLeasingAssociation非洲租赁agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权airworthinessdirectivesallocationoffinanceincome财务收益分配allowanceforlossesonreceivableamenabilitytoforeigninvestment外AmericanLawInstitute美国法amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相amountofrecourse求偿金额amountofusage使用量AMT(AlternativeMinimumTax)（美国annualbudgetappropriatapplicablesecuritieslaappropriationproviarbitraryandartificiallyhighvalue(承租人违约出租人收回租赁物时法官判决arm’slengthtransaarrangement安排Article2A美国统一商法典关于法定融资租articlesofincorporation公司章程asset-backedfinanciasset-orientedlessor(经营租赁中ATT(automatictransferoftitle)所有权自动转移authenticate认证availabilityoffixedratemedium-termfinancing固定利率中期融资可得到的程度available-for-salesecuritaveragemanagednetfinancedassets所管理的已backed-upservicer替补服务者backhoe反铲装载机bandwidth带宽bankaffiliates银行的下属机构bankquote银行报价bankruptcycost破产成本bankruptcycourt破产法院bankruptcylaw破产法bankruptcyproceedings破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股基本收益basicrent基本租金（各期应付的租金）beneficiaries受益人big-ticketitems大额项目bindingagreement有约束力的协议blindvendordiscount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）bookincome账面收入bookloses账面亏损borrower借款人BPO(bargainpurchaseoption)廉bridgefacility桥式融通bridge桥梁brokers经纪人build-to-suitleases（租赁物由承租人）承bulldozer推土机bundledadditionalservices捆绑（在一起的）附加服务bundling捆绑（服务）businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托by(e)-laws细则byte字节captivefinancecompcashflowcoverageratiocashreceiptsandcashapplications现casualtyvalue要因价值（指租赁物毁坏或灭失时承CAT(computer-addedtomocertificateofacceptance接受证书、验收证书certificateofparticipation共享证书classificationcriteclassificationdeterminatclassificationindicaclassificationofleases租赁协议分类classificationproccollateraltrackingsystcollateralizedbythirdpartymedicalreceivablesdue以第三方到期医疗应收款complexfinanceleasconditionalsalesagreemeconditionsofusage使用条件constructiveacceptanceofcollateral抵押物的指定接受consultingandadvisoryservicconsumerpriceindeconsumersecuredtransactiocontinuationbeyondtheterminationdateConventionontheRecognitionandEnforcementofForeignArbitralAward承认convertedsubordinatednotcostofcapital资金成本costoffunds筹资成本costofsale销售成本courseofdealingandusageoftrade交易习惯和贸易惯例creditandliquidityenhancemencreditcardreceivabcredithistoryandproficreditriskallocationandmanagementcreditunderwritingproccredit-basedlessorcredit-orientedlessor(经营租赁中customer’spurchasecyccaptivefinancecompcashflowcoverageratiocashreceiptsandcashapplications现casualtyvalue要因价值（指租赁物毁坏或灭失时承CAT(computer-addedtomocertificateofacceptance接受证书、验收证书certificateofparticipation共享证书classificationcriteclassificationdeterminatclassificationindicaclassificationofleases租赁协议分类classificationproccollateraltrackingsystcollateralizedbythirdpartymedicalreceivablesdue以第三方到期医疗应收款complexfinanceleasconditionalsalesagreemeconditionsofusage使用条件constructiveacceptanceofcollateral抵押物的指定接受consultingandadvisoryservicconsumerpriceindeconsumersecuredtransactiocontinuationbeyondtheterminationdateConventionontheRecognitionandEnforcementofForeignArbitralAward承认convertedsubordinatednotecostofcapital资金成本costoffunds筹资成本costofsale销售成本courseofdealingandusageoftrade交易习惯和贸易惯例creditandliquidityenhancemencreditcardreceivabcredithistoryandproficreditriskallocationandmanagementcreditunderwritingproccredit-basedlessorcredit-orientedlessor(经营租赁中customer’spurchasecycDDC(dedicatedcontractcarriage)指定车型及司debt-equitytreatmendedicatedcapacitycarriage指定最defeasancestructuresdelayindelivery延迟交付deliveryandacceptanceprocesderivativefinancialinstrumentdevelopedandmaturemarketdilutedearningpershardirectandconsequentialdamagdirectfinancingleadiscountedpresentvdisguisedcreditsaldisguisedpurchaseroftheleasedasset经过伪装的租赁资产买入人（指融资租disputeresolutionprocesdistinctivetriangularrelationshidoubletaxationagreemedouble-diptaxleases（租赁一方为美国法人而另一方不是美国法人时的）双downtime窝工时间downwardslopedinterestexpenselinedurationofdelay拖延的持续时间earningsbeforeminorityinteresEBO(earlybuyout)提effectivewaiverofdefenses（对）抗辩的有效放弃emergingleasemarkemployeebenefitplend-of-termconsequenhancedequipmenttrustcertificateEnvironmentalLiabilityAcEPS(earningpersharequipmentdefects设备瑕疵equipmentidentificatequipmentleasingindustequipmentriskallocationandmanagementequityinnetlossofinvests投资净损失中的权益estimatedremainingperiETO(earlyterminationoptexclusiveremarketinexerciseprice行使（某项权利，例如expirationoftheinitialleaseterm初始租赁期限的届满exposuretoresidualassetvalueextendedretentionofpossession对占有的延伸提留extension延期externalreportingrisk财FAA(FederalAviationAdministration)(美国)fairmarketvaluetransactFASB(FederalAccountingStandardsBoard)13（美国）财务会计标准委员会FASIT(financialassetsecuritizationinvestmenttrust)金融资产证券化投资信托federallyguaranteedmortfee-basedfinancingservices以fiduciaryresponsibifinanceandotherincfinancialinstrumentfinancialleasingtransactfinancialreportingrisk(因财务失真financialstatementappearancfirstamendmentleasfivedifferent<I>frame</I>works（作为租赁交易宏观环境的）五个不同的框架floatingleaseaccruedinterestreceivableFMRV(fairmarketrentalvalue)公允foreclosuredispositforeclosure了结抵押（抵押权人按规forwardrateagreemefreestandingderivativeinstruments自力支撑的衍生工具fromcradletograve从摇篮到坟墓FSL(full-servicelease)全full-payoutversusnon-full-payoutGAAP(generallyacceptedaccountingprincigloballeasingindusgovernmentalagency政府GPTD(grossprofittaxdeferral)毛利税递延guaranteedresidualvalharmonization(在有着不同法规情况下的headings标题healthcaremerchantfundincorporation保健商融healthcarereceivables保健healthcareservices保healthcareprovider保健heavymaintenance大修hedgeagainstinflation抵hell-orhighwaterclauses绝对责任条款hightechnologyleasing高技hirepurchaseagreement租hirepurchasecontracts租购hoursofuse（设备的）使用小时IDC(initialdirectcostsIFC(InternationalFinanceCorporatioimmediatelyavailablefundimpairmentofassets资产减损impliedwarrantyorguarantinceptionofthelease租赁协议开始日incomeandexpenserecognitionincrementalborrowingrateofinterest新增借款利率incurranceofanobligation义务的承担indexedrate指数利率（指跟着某个基insurance<I>functionintellectualpropertyriintelligencegatherintentionalorgrosslynegligentact故意的interestandfeeincomeinterestcomponentofscheduledpayments排定进度付款的利息部分interimrealestatefinancinginterimrent暂行租金（在租金首internalpreference（所internationalfinancialleasingofequipminternationalregistrationrequirementpinterperiodtaxallocation各investmentgradecreditratingIOSCO(InternationalOrganizationofSecuritiesCommissions)证券委员会国际IRC（InternalRevenueC）（jobqualificationsheet职业资格证judge法官judgement裁决judicialarena司法场所judicially-assistedrepossession司法协助重新占有junkbonds垃圾债券jurisdictions司法管辖区leasefee租赁费（对租金中所leaseintendedassecurileaselinesofcredit租赁信贷限额leaseterminationpayment（为）提前结lease-in/lease-out（美国特有的为享受税收待遇而在美国企业同外国企业之lease-purchasefinanleasingarrangement租赁安排leasingprofessionaleasing’sshareofGDP租赁占国内生产总值的份额legalarrangement法律安排legitimatebusinesspurposlessor’sinternalstaff出租人的内部人员letterofcredit信用证levelofcollateral抵押水平licensingagreementslicensingofleaseactivity对租赁业务的许可life-limitedparts（飞机limitationofliability责任限度limitedliabilitycompanloansdisguisedasleaseslockboxcollectionandsweeparrangement（银行的）锁longtermrentalcontralostsaleslosses出租人为了再处置收回的租赁物而失去出租新的租赁物的机maintainreserves（飞机租赁中承租人承担maintenancecontract维修保养maintenanceinterval（飞maintenancepoliciesandprocedures保养方针make-wholepremium凑整managerialreportingrisk（财务报告导manipulationofaccountingprinciples对会计准则的巧妙运用manufacturersubsidy（来自）制造商（的）补贴marginaltaxrate边marketfriction市场摩擦marketimperfection市场的marketparticipants市场参marketpenetration市marketratesofinterest市场利率marketstability市场marketplace市场环境masterleaseillustration租赁协maturity到期日means手段measurementcriteria衡memory<I>function</I>备mercantile-typesale商业性merchantability适销性(经营租赁协议中的暗meritreviewprocess事实真相检MIGA（MultilateralInvestmentGuaranteeAgencminimumleasepaymentsreceivable应收最小租minimumleaseterms最短租赁minimumrentalrate最低租金modification更改monetarypolicy货币政策money-over-moneylease钱到钱的租赁（租赁业内对融资租赁的monitoring监控monolineinsurer单一险种monopolies垄断部门monopoly垄断month-to-monthrentals（期满但租赁物未退还时的）moratorium延缓履行mortgageloanplacement抵押贷款安排motorcarrierfee机MPD(maintenanceplanningdocumentMRI(magneticresonanceimaging)multiplejurisdiction涉及多个司法管辖区的multi-yearsleasecommitment多年的租赁municipaltradetax地方贸narrativereport陈述式报告narrow-bodyaircraft窄机nationalindependentfull-serviceleasingrentalfirms全国性的独立全面服务租NCCUSL（TheNationalConferenceofCommissionersonUniformStateLaws）（美国）统一州法律委员negligence过失nenrenewalpenalties期末若不留购或不续租时netcashinvestmentoutstanding净现金出资netcollectiblevalue可回netearnings净收益netfinancedassets已融资资产净额netgainonsaleoffinancingtransactions融资交易出售的净利得netinvestmentoutstanding净出资netlease净租赁（指不附带任何技术服务的netmargin净收益netofdeferredtaxes递延所得税后净额nettaxableincome净应netvalue净值networthtax净财富税newproductfamily新产noise噪声nominalprice名义价格nominalpurchaseoption名义价格购买non-accrualstatus不应计的non-appropriation不得挪用non-cancellablelease不可撤销的租non-conformingequipment不合格设备non-contractingstates非缔约国nondebtinterest非债non-delivery未交付nonexclusiveremarketingfirms综合性再处nonexistent不存在的non-full-payout非全额nonlabeledprogram(卖主同出租人各归各的)销nonoperatingleasing非经营租赁non-ownershipforbalancesheet不在资产负债表上nonpossessorypledge非占有的non-recoursesaleofleasereceivable对租赁应收款的无追索出售non-substitutionclause不得替代nontaxlease非税收租赁(指附条件销售，其中承租人被视为税收所有权人，normaldepreciablelife正常可折normallease常规租赁normalterminations正notarization公证人的公证notessecuredbyequipment设备抵押票据noticeoftermination终止（租赁的）通知numberofleasepayments租赁付款次数occasionalsalesexemptOEC(originalequipmentoffbalancesheetfinancing表外融资off-balancesheetsecuritizations资产负债表外证券化officialtaxdepreciationtables官方（on-conditionparts（飞机上）根one-offprogram（卖主的对谁都一样的）统一销售计划one-wayconsumertruckrentalbusiness单程客operationalefficienOPIC(OverseaPrivateInsuranceCorporatioorganizationaldocuout-boundbig-ticketleasiownershipleases所有权租赁（对packaging包装parameter参数parent母公司participants参与者particularwithholdingtax特殊预提税partnership合伙企业partners合作伙伴parts部件partyidentification对当事方的认定passiveinvestmenttrust被动投资信托pass-throughentity传递实体pattern模式payee受款人paymentamount支付金额paymentdue已到期应付款paymentofrentals租金支付payors付款人peculiartaxshelterprovisionofliquidationproceeds对请算得款的特定的避税penetration渗透persecorporations本质上的公司percentageofsales销售额的百分比perfection完善、保全performance业绩、履行periodicrateofreturn期回报率permanentfundingactivities长期资金融通方式permanentfundingvehicles长期性的融资工具permission允许permit执照personalpropertyleasing动产租赁personalpropertytax动产税personalresume个人简历physicaldeterioration物理性能的退化piercingthecorporateveil捅破公司的面纱placeoftaxation纳税地placement放置players参与者pledge资产抵押polarization（将目标市场定位于某类规模客policyofinsurance保险单portfolioconcentration组合（中的设备类型的）集中程度portfolio(投资)组合potentialconflict潜在冲突potentialimpairment潜在减损powerbythehourleases按每月使用小时支付租金的租赁powergeneration发电powertransmission（电、气、热的practitioner从业者predeterminedperiod事先确定了的期间preestablishedfloor预先设定的底价preface前言prefund先行融资prejudgmentpropertyrecovery在法院裁决前先收回财产prejudice损害premium保费pre-paidleasepayments预付的租赁付款presenttransfer即时转移presentvalues现值preservationofexistbankline现有银行信贷额度的保留presumption推论pretaxrate税前利率preventivemaintenance预防性保养price/performancecurve性能价格曲线pricesindices价格指数pricingquandary定价上的左右为难pricingrisk定价风险prideofownership对所有权的满足感primaryservicer主服务者primeinterestrate基本利率principalofficeandplace主营业地principal本金printer打印机priorwrittenconsent预先的书面同意priorwrittennotice预先的书面通知priorities优先权privateandpublic私人的或公共的privatecarriers私人运送人privateplacement（对）特定private-labelprogram（卖主同出租人联手的privatization私有化probability概率proceedingspending未决程序proceeds进款processnexus程序关系product产品profitgeneration利润产生profitableoperation可营利地运用profit-makinghospital营利性医院programrisk规划风险projectfinance项目融资projectrisk项目风险projectedperformance所规划的业绩promise承诺pronouncement公告propertytax财产税proportionatefraction成比例的部分proprietaryhospital业主医院prosandcons有利有弊prospectus章程provisioning提取准备金provisions条款proxy代理prudentialnormsrelevanttoleasing涉及租赁的审慎性标准PTT(postalandcommunicationentitiepubliccontrol公有publicdeficit财政赤字publicdeposit公众存款publicdistribution公开配售publichearing公开听证publiclimitedcompanies(在多数的大陆法系国家或地区内的)公共有限公司publicoffering公开发售publicworks市政工程publications出版物public-heldcompanies公众持股（上市）公司publishedrentalrate公布的租金费率purchasemoneysecurityinterest定金担保利益putoption留置选择权QTE(qualifiedtechnologicalequipment)lease（美国税法中所规定的计算机或ratification批准ratingagencies评级代ratings评定等级realperson真人realpropertyandpersonalproperty不动产realrights物权realization实现realizethevalue实现价值rebuttablepresumption可予驳回receiptsforservices服务的recertification（由原制造商作出的）重新认证recognitionofincome收益确认recoverability可回收程度recoverableamount可回收金额refundablesecuritydeposit期末应退还的保regionaljet支线飞机registrationprocess登registrationrights登regularperiodicpayment定期的规定regulatoryfactors管制reject拒收relieve解除remainingbalance余额remarketingobligationsofthevendor卖主的再处置责任remedy补救REMIC（realestatemortgageinvestmentconduit）不动产抵押投资管道remotecontingency遥远的或removal拆除renewing更新rentcommencementdate租金rentcurvedepreciation按租金曲rent租金rentalhouse出租公司rentalmarket出租市场rentalofequipment设备出租rentalyard出租公司rent-to-buy先租后买rent-to-leases先以租赁合同方式租用后以融资租赁合同方rent-to-rent纯粹租用reorganization重组repayment偿付replacementservicers替代的report报告representations陈述requestforproposal投标申rescind撤销reserves储备金residualcapture余值捕捉residualexposure余residualguarantee余residualposition余值地位（指出租人承担余值风险的residualrealization余值residual’scarryingvalue（财务报表上的）残值结resolution裁决resources资源retailers’salestax零售商销retail零售retention提留retrospectiveapplication追溯returnprovisions对返还的revolvingloanfacility循环贷risksharingtechniques风险分担risk-reducingpoolingagreement风险减少共担risksandrewardsincidenttoownership随附于所有权的风险ROA(returnonassetsrulesoflaw法规RVI(residualvalueinsurancsafe-harborleases避风港租赁（scraporsalvagesale报废SEC（SecurityandExchangesecondarymarketbreadthanddeptsecuritizationofleasesandleasedassetsportfolio租赁协议及租赁资产组合证securitizationtransacseparate,independenttrustsetoff抵销significantdatemanagementcapabilisoft(oversupplied)marksoletaxavoidancepuspecialpurpose"bankrupspecialpurposeentispecializedindependespecifiedorderofseniority规定的先后顺序stayedactions延缓的诉讼step-downleasestructstep-upleasestructstockanddebtmutualfustraight-linedepresubordinateddebtoblisunkcostmethod滞留成本法（不定期续租时经营租赁出租人采用以实收租superiortitleorrsupplier-typewarrantsuspension延期take-off起飞tangibleandintangibleassets有形和无taxbenefittransfer税收taxdeductibleexpense可减taxdeferral延期纳税taxdepreciation税收上taxlease税收租赁（指真实租赁，承租人的租金支出可直taxownership(美国税法中的)税tax-exemptdebt免税债tax-exemptentitiestax-exemptissuers免taxpayer纳税人tax税technologicalobsolescencetechnologicalorientation技术tender提交terminate终止terminationpenalty提前结束terminology术语terrestrialandsatellitewirelesssystem地面及卫星thefourpillars（支撑租赁交thesixphaseofleasingcycles租赁周期的六个阶段theocraticlegalsystemtherapeuticequipmentthird-partylogistics第timepattern时间模式timetomarket（一个新产品从构思到实际推入市场所用的时间）totalgrossinvestment毛出TRAC（TerminalRentalAdjustmentClause）leases期末租金调整条款租赁tradetaxadd-backs贸易税附tradetax贸易税traditionalcontractofhire传统的租借合同traditionalrental传统tranches组别transactioncosts交易transactionprivilege(sale)tax交易特许（销transactiontax交易税transactions交易transferors出让人transfer转移transitdistricttax地区通transportation运输treatmentequipment治疗trustee受托人UCC(UniformCommercialCode)（美国）统一ultimateusefullife最终可用寿命unamortizedresidualvalue（经营租赁中）未摊销的uncertainty不确定性uncollectibleleasepaymentsreceivable应收未收租赁undersecuredcreditor未被全额担保的债权人underwater缩水underwritingandcreditpolicies保险和信贷underwritingcommission承销underwritingstandard保险unearnedfinanceincome未实现财务unguaranteedresidualvalue无担保的unitprice单价universalleasedocumentation租赁协议通用unreimbursable不能回收的unsecuredcreditor无担保的债unsecuritizable不可证券化的upgrade升级USfederalincometaxes美国联邦所USInternalRevenueServusageleases使用权租赁（对经营租赁的形usedequipmentleasing用过的设备的租赁utilizationleases（美国铁路上采value-addedservices增VAT(valueaddedtaxesvendoragreements卖vendorleasingprograms卖主租赁vendorreputationandviability卖主的声誉vendor卖主verifiablecase经得起检验vicariousliability转承债务virtualownership实际上warehousing仓储warranty担保wasteincineration垃圾watersupplyandpurification供水well-craftedcontractclauses认真草拟的合同whale-minnowconcept（靠租赁融资规模覆盖市场的）大鱼和（靠专业化租wholesale趸卖wide-bodyaircraft宽机withhold提留workshoponleasing租赁研WorldLeasingConvention世write-off减记、冲销Accountsreceivable应Accumulatedprofits累Adjustingentry调整记录Adjustment调整Administrationexpense管Advances预付Advertisingexpense广告费Agreement契约Allowance津贴Amortization摊销Appliedcost已分配成本Appliedexpense已分配费用Appliedmanufacturingexpense已分配制造Apportionedcharge摊Appreciation涨价Articleofassociation公司章程Banker’sacceptanceBequest遗产Billofexchange汇票Billoflading提单Boardofdirectors董事会BranchofficegeneralledgerCertificateofdeposit存款单折Certificateofindebtedness借据CertifiedpublicaccoColumnarjournal多栏日记账ConsolidatedbalancesheConsolidatedprofitandlossaccCopyright版权Costoflabor劳工成本Costofproduction生产成本Costofmanufacture制造成本Costofsales销售成本CurrentprofitandDeferredliabilitieDemurragecharge延期费Depositslip存款单DiscountonpurchaseDoubleentrybookkeepingExtension延期FinancialstatementFurnitureandfixture家Guarantee保证Incomefromjointventure合营收益Incomefromsaleofassets出售资产收入Letterofcredit信用状ManufacturingexpensMaterialrequisition领MiscellaneousexpensNetincome净收入Netprofit纯利Netvalue净值Notes票据Notespayable应付票据Notesreceivable应收票据PartnershipagreementProcesscostsystemProfitoftheperiod本期利润Provision预提Unappropriatedsurplus未分Unlimitedcompany无Unlimitedliability无Unpaiddividend未付股利Unappropriatedsurplus未分配盈余Unlimitedcompany无Unlimitedliability无限责任Unpaiddividend未付股利WageallocationsheetWarehousereceipt仓bs英国标准jit适时送达制lifo后进先出法npv净现值pert项目评审法roce运用资本报酬率对货币性业务的一种有结构的记录，并保持为会计系统的一个部分。它可式，也可以是诸如磁带或磁盘等电脑处理的形式。现金、支票或其他货币转移手段的收入和支付的一种记录。同其他账户一样，它可以是可视的，也可以是非可视的。所以，术语cashbook常用来表述可视帐薄形式的现金账户，而cashledger则作为电脑记录保持的现金账户。norminalaccount名义帐户对收入和费用，负债和资产按性质分类的记录，如销售收入、租金收